HP HC says SCNs Under Omitted Rule 96(10) Quashed for Lack of Statutory Authority

Himachal Pradesh High Court has quashed three GST show cause notices issued under Rule 96(10) after the Rule had been omitted without any saving provision. Relying on the Supreme Court's ruling in Goodluck India Ltd., the Court held that the omitted provision could no longer furnish statutory authority for initiating the proceedings. CBIC Circular No. 264/10/2026-GST, which clarified the retrospective effect of the omission, was also placed before the Court.